eKTP 10

IRB offers to Waive Tax Increase for settlement of tax in arrears


Waive Tax Increase

Relevant Income Tax Section : S103, S107B(3), S107B(4), S107C(9) and S107C(10) of Income Tax Act 1967

Relevant Withholding Tax Section : S107A(2), S109(2), S109B(2), S109D(3), S109E(4), S109F(2) and S109G(2) of Income Tax Act 1967


  • Has outstanding tax, or

  • Fail to remit withholding tax with increase, or

  • Balance amount consist not only tax increase, or

  • Taxpayers who have been granted offer but fail to settle payment.

  • Court has not ordered to wind up or bankrupt.

Implementation Method

  • Settle all outstanding tax before 15 December 2016.

  • One off settlement or Installments with even amount.

  • If under civil suit case, subject to full payment of court fee and interest.

  • It is waived upon full settlement of outstanding tax.

  • Only tax increase stated in relevant section will be waived.

  • Total 11 examples in the guide. 1st to 6th sample relevant to Income Tax. 7th and 8th sample relevant to RPGT. 9th to 11th sample relevant to withholding tax.